2021 Special Districts Financial Transactions Report-ERGA1/13/22, 12:26 PM
Cover Page - LGRS Online
SPECIAL DISTRICTS' FINANCIAL TRANSACTIONS REPORT
Reporting Year: 2021
Certification:
COVER PAGE
Special District of Encinitas Ranch Golf Authority
ID Number: 12503704000
I hereby certify that, to the best of my knowledge and belief, the report forms fairly reflect the financial transactions of the
special district in accordance with the requirements as prescribed by the California State Controller.
Special District Fiscal Officer
Director of Finance
LUb1,W;77aJA4a,
Signature Title
Teresa McBroome 1/13/2022
Name (Please Print)
Date
Per Government Code section 53891(a), this report is due within seven months after the close of the fiscal year or within
the time prescribed by the Controller, whichever is later. The report shall contain underlying data from audited financial
statements prepared in accordance with generally accepted accounting principles, if this data is available.
If submitted manually, please complete, sign, and mail this cover page to either address below:
Mailing Address: Express Mailing Address:
State Controller's Office State Controller's Office
Local Government Programs and Services Division Local Government Programs and Services Division
Local Government Reporting Section Local Government Reporting Section
P.O. Box 942850 3301 C Street, Suite 700
Sacramento, CA 94250 Sacramento, CA 95816
The Financial Transactions Report was successfully submitted to the State Controller's Office on 1/13/2022 12:12:07 PM
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Reporting Year: 2021
District Mailing Address
Special District of Encinitas Ranch Golf Authority
Special Districts' Financial Transactions Report
General Information
Street 1 1505 S. Vulcan Avenue ❑ Has Address Changed?
Street 2
City lEncinitas State CA Zip 920243633
Email tmcbroome@encinitasca.gov
Members of the Governing
First Name
M. I.
Last Name
Title
Member 1
lRichard
I
Houk
Chair
Member 2
lCindy
Jacob
I Vice Chair
Member 3
iParnela
Antil
Board Member
Member 4
Jill
I Bankston
Board Member
Member 5
Jennifer
I
Campbell
I Board Member
Member
r,iscai urncers
First Name M. I. Last Name Title Email
Official 1 iTeresa McBroome Director of Finance I tmcbroome@encinitasca.gov
Official 1Kathy Hollywood Secretary khollywood@encinitasca.gov
Officials
—Report Prepared By
First Name iMonica M. I. = Last Name lAttili
Telephone (760) 633-2659 Email mattili@encinitasca.gov
—Independent Auditor
Firm Name IDavis Farr LLP
First Name Jennifer M. I. = Last Name Farr
Telephone (949) 783-1740
1. Is this district a component unit of a City, County, or Special District (Choose one)? If "Yes", answer question 2. O Yes O No
2. Is this district a blended component unit (BCU) or a discretely presented component unit (DPCU) of a City, County, or Special District (Choose
one)? Refer to the Financial Transactions Report (FTR) instructions for definitions of these terms. If the district is a BCU, answer questions 3 - 5.
O BCU O DPCU
3. Is financial data of this BCU included in the financial statements or Annual Comprehensive Financial Report (ACFR) of a City, County, or
Special District (Choose one)?
O City O County O Special District
4. In which City, County, or Special District financial statements or ACFR is the financial data of this BCU included?
City name:
County name:
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Special District name:
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5. Is financial data of this BCU included in the City, County, or Special District FTR (Choose one)? p yes O No
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Special District of Encinitas Ranch Golf Authority
Special Districts' Financial Transactions Report
Other Enterprise Fund
Statement of Revenues, Expenses, and Change in Fund Net Position
Reporting Year: 2021
R01.
Enterprise Fund Name (Specify) (1 of 1) (Record Completed)
I Recreation and Park Enterprise
Operating Revenues
R02.
Charges for Services
6,ta5,69�
R02.5
Self -Insurance Only - Member Contributions
R03.
Other Operating Revenues
294,916
R04.
Total Operating Revenues
$6,aac,ao7
Operating Expenses
R05.
Personnel Services
1,7s5,ss2
R06.
Contractual Services
1,a2t,sos
R07.
Materials and Supplies
aas,222
R08.
General and Administrative Expenses
269,427
R09.
Depreciation and Amortization Expenses
313,139
Self -Insurance Only
R09.5
Claim Adjustments
R09.6
Claims Paid
R10.
Other Operating Expenses
R11.
Total Operating Expenses
$4,638,478
R12.
Operating Income (Loss)
$1,8oz,3z9
Nonoperating Revenues
R13.
Investment Earnings
s,ao6
R14.
Rents, Leases, and Franchises
ae,216
Taxes and Assessments
SD15.
Current Secured and Unsecured (1%)
SD16.
Voter -Approved Taxes
SD17.
Pass -through Property Taxes (ABX1 26)
SD18.
Property Assessments
SD19.
Special Assessments
SD20.
Special Taxes
SD21.
Prior -Year Taxes and Assessments
SD22.
Penalties and Cost of Delinquent Taxes and Assessments
Intergovernmental - Federal
R23.
Aid for Construction
R24.
Other Intergovernmental - Federal
Intergovernmental - State
R25. Aid for Construction
SD26. Homeowners Property Tax Relief
SD27. Timber Yield
R28. In -Lieu Taxes
R29. Other Intergovernmental - State
R30. Intergovernmental - County
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R31. Intergovernmental — Other
R32. Gain on Disposal of Capital Assets
R33. Other Nonoperating Revenues
R34. Total Nonoperating Revenues
Nonoperating Expenses
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$77,410
R35. Interest Expense 295,301
R36. Loss on Disposal of Capital Assets
R37. Other Nonoperating Expenses 139,192
i Total Nonoperating Expenses $434,493
R39. Income (Loss) Before Capital Contributions, Transfers, and Special $1,aa5,2as
and Extraordinary Items
Capital Contributions
R40. Federal
R41.
State
R42.
County
R43.
Other Government
R44.
Other Capital Contributions
R45.
Total Capital Contributions
R45. Transfers In
R47. Transfers Out
Special and Extraordinary Items
R47.5 Special Item
R47.6 Extraordinary Item
R47.7 Total Special and Extraordinary Items
i Change in Net Position
R49. Net Position (Deficit), Beginning of Fiscal Year
R50. Adjustment
R51. Reason for Adjustment
R52. Net Position (Deficit), End of Fiscal Year
Net Position (Deficit)
R53. Net Investment in Capital Assets
R54. Restricted
R55. Unrestricted
R55. Total Net Position (Deficit)
$0
$1,445,246
$2,509,230
$3,954,476
1, 292,627
2, 661,849
$3,954,476
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Special District of Encinitas Ranch Golf Authority
Special Districts'
Financial Transactions Report
Long -Term Debt
Bonds and COPs
Go to Report: Detail Summary of Long -Term Debt
Reporting Year: 2021
SD01.
Districtwide or Improvement District/Zone
Districtwide
SD02.
Improvement District/Zone (if applicable)
R03.
Purpose of Debt (1 of 1) (Record Completed)
2012 Bonds used to Refund 2004 Bonds which 1
R04.
Nature of Revenue Pledged
Gross Golf Course Revenue
R05.
Percent of Pledge
100%
R06.
Debt Type
Revenue Bonds v
ROT
Fund Type
Enterprise
SD08.
Activity
Recreation and Park Enterprise
R09.
Year of Issue
2012
R10.
Beginning Maturity Year
2013
R11.
Ending Maturity Year
2031
R12.
Principal Authorized
9,915,000
R13.
Principal Issued to Date
9,915,000
R14.
Principal Unspent
R15.
Principal Payable, Beginning of Fiscal Year
$6,682,610
R16.
Adjustment to Principal in Current Fiscal Year
R17.
Reason for Adjustment to Principal in Current Fiscal
Year
R18.
Principal Issued in Current Fiscal Year
R18.5
Bond Discount/Premium at Issuance in Current
Fiscal Year
R19.
Principal Paid in Current Fiscal Year
495,000
R19.5
Bond Discount/Premium Amortized in Current Fiscal Year -5,739
R20.
Principal Defeased in Current Fiscal Year
R21.
Principal Payable, End of Fiscal Year
$6,193,349
R22.
Principal Payable, Current Portion
510,000
R23.
Principal Payable, Noncurrent Portion
$5,683,349
R24.
Interest Paid in Current Fiscal Year
297,563
R25.
Principal Delinquent, End of Fiscal Year
R26.
Interest Delinquent, End of Fiscal Year
R27.
Amount Held in Reserve
801,738
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Special District of Encinitas Ranch Golf Authority
Special Districts' Financial Transactions Report
Detail Summary of Long -Term Debt
Back to Form: Long -Term Debt
Reporting Year: 2021
Year of Principal
Principal
Principal
Principal
Principal
Principal
Interest
Issue Payable,
Issued in
Paid in
Payable, End
Payable,
Payable,
Paid in
Beginning of
Current
Current
of Fiscal Year
Current
Noncurrent
Current
Fiscal Year
Fiscal Year
Fiscal Year
Portion
Portion
Fiscal Year
Enterprise
Revenue Bonds
2012 Bonds used to Refund 2012 6,682,610
2004 Bonds which financed
Capital Improvements to
Golf Course
Total Enterprise Debt: $6,682,610
0 495,000 6,193,349 510,000 5,683,349 297,563
$0 $495,000 $6,193,349 $510,OOD $5,683,349 $297,563
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Special District of Encinitas Ranch Golf Authority
Special Districts' Financial Transactions Report
Other Long -Term Debt
Loans, Notes, and Other
Go to Report: Detail summary of Other Long -Term Debt
Reporting Year: 2021
R01.
Purpose of Debt (1 of 1) (Record Completed)
To Finance Construction of Golftec Building v
R02.
Nature of Revenue Pledged
Gross Golf Course Revenue
R03.
Debt Type
Other
R04.
Fund Type
Enterprise v
SD05.
Activity
Recreation and Park Enterprise v
R06.
Year of Issue
2015
R07.
Beginning Maturity Year
2015
R08.
Ending Maturity Year
2022
R09.
Principal Authorized
260,000
R10.
Principal Received to Date
260,000
R11.
Principal Unspent
R12.
Principal Outstanding, Beginning of Fiscal Year
$63,310
R13.
Adjustment to Principal in Current Fiscal Year
R14.
Reason for Adjustment to Principal in Current Fiscal Year
R15.
Principal Received in Current Fiscal Year
R16.
Principal Paid in Current Fiscal Year
46,737
R17.
Principal Refinanced in Current Fiscal Year
R18.
Principal Outstanding, End of Fiscal Year
$16,573
R19.
Principal Outstanding, Current Portion
16,573
R20.
Principal Outstanding, Noncurrent Portion
$0
R21.
Interest Paid in Current Fiscal Year
3,926
R22. Principal Delinquent, End of Fiscal Year
R23. Interest Delinquent, End of Fiscal Year
SD24. Principal Due but Not Presented (Time Warrants Only)
SD25. Interest Due but Not Presented (Time Warrants Only)
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Special District of Encinitas Ranch Golf Authority
Special Districts' Financial Transactions Report
Detail Summary of Other Long -Term Debt
Back to Form: Other Long -Term Debt
Reporting Year: 2021
Year of Principal Principal Principal Principal Principal Principal Interest
Issue Outstanding, Received in Paid in Outstanding, Outstanding, Outstanding, Paid in
Beginning of Current Current End of Fiscal Current Portion Noncurrent Current
Fiscal Year Fiscal Year Fiscal Year Year Portion Fiscal Year
Enterprise
Other
To Finance Construction 2015
of Golftec Building
Total Enterprise Debt:
63,310 0 46,737 16,573
16,573 0 3,926
$53,310 $D $46,737 $15,573 $15,573
$0 $3,926
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Reporting Year: 2021
Special District of Encinitas Ranch Golf Authority
Special Districts' Financial Transactions Report
Debt Service Reconciliation Report
Debt Payments from Debt Forms
R01. Long -Term Debt
R02. Other Long -Term Debt
R03. Construction Financing
R04. Lease Obligations
R05. Total Debt Payments from Debt Forms
R06. Debt Service
R07. Difference
R08. Reason for Difference
Note:
(R08) Ent -Reason for Difference: Interest Expense Accrual
Governmental Funds Internal Service Fund Enterprise Funds
297, 563
3,926
$0 $0 $301,489
295,301
Interest Expense Accrual
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Reporting Year: 2021
Assets
Current Assets
Cash and Investments
R01.
Unrestricted
R02.
Restricted
R03.
Accounts Receivable (net)
R04.
Taxes Receivable
R05.
Interest Receivable (net)
R06.
Due from Other Funds
Special District of Encinitas Ranch Golf Authority
Special Districts' Financial Transactions Report
Statement of Net Position
Proprietary Funds
R07. Due from Other Governments
R08. Inventories
R09. Prepaid Items
R10. Other Current Assets 1
R11. Other Current Assets 2
R12. Total Current Assets
Noncurrent Assets
R13. Cash and Investments, Restricted
R 14. Investments
R15. Loans, Notes, and Contracts Receivable
Capital Assets
R16. Land
R17. Buildings and Improvements
R18. Equipment
R 18.5 Infrastructure
R 19.
Intangible Assets -Amortizable
R20.
Construction in Progress
R21.
Intangible Assets- Nonamortizable
R22.
Other Capital Assets
R23.
Less: Accumulated Depreciation/Amortization
R23.5
Net Pension Asset
R23.6
Net OPEB Asset
R24.
Other Noncurrent Assets 1
R25.
Other Noncurrent Assets 2
R26.
Total Noncurrent Assets
R27.
Total Assets
Deferred Outflows of Resources
R28. Related to Pensions
R28.5 Related to OPEB
R28.6 Related to Debt Refunding
Enterprise Internal Service
2,991,881
12,465
5,840
128,076
14,247
$3,152, 509 $0
801,809
4,800,000
14,295,6 55
2,930,424
-15,860,832
$6,967,046 $0
$10,1191555 $0
535,503
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R29.
Other Deferred Outflows of Resources
R30.
Total Deferred Outflows of Resources
$535,503
$0
R31.
Total Assets and Deferred Outflows of Resources
$10,655,058
$0
Liabilities
Current Liabilities
R32.
Accounts Payable
139,489
R33.
Contracts and Retainage Payable
60,578
R34.
Interest Payable
96,094
R35.
Due to Other Funds
R36.
Due to Other Governments
R37.
Deposits and Advances
123,381
R38.
Accrued Compensated Absences
54,761
R39.
Long -Term Debt, Due Within One Year
526,573
0
R40.
Other Long -Term Liabilities, Due Within One Year
R41.
Other Current Liabilities 1
R42.
Other Current Liabilities 2
R43.
Total Current Liabilities
$1,000,876
$o
Noncurrent Liabilities
R44.
Deposits and Advances, Net of Current Portion
R45.
Compensated Absences, Net of Current Portion
16,357
R46.
General Obligation Bonds
R47.
Revenue Bonds
5,683,349
R48.
Certificates of Participation
R49.
Other Bonds
R50.
Loans (Other Long -Term Debt)
R51.
Notes (Other Long -Term Debt)
R52.
Other (Other Long -Term Debt)
R53.
Construction Financing - Federal
R54.
Construction Financing - State
R55.
Lease Principal
R56.
Net Pension Liability
R57.
Net OPEB Liability
R58.
Other Noncurrent Liabilities 1
R59.
Other Noncurrent Liabilities 2
R60.
Total Noncurrent Liabilities
$5,699,706
$0
R61.
Total Liabilities
$6,700,582
$o
Deferred Inflows of Resources
R62. Related to Pensions
R62.5 Related to OPEB
R52.5 Related to Debt Refunding
R63. Other Deferred Inflows of Resources
R64. Total Deferred Inflows of Resources $o $o
R65. Total Liabilities and Deferred Inflows of Resources $6,700,582 $o
R66. Total Net Position (Deficit) $3,954,476 $0
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Net Position (Deficit)
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R67. Net Investment in Capital Assets
R68. Restricted
R69. Unrestricted
R70. Total Net Position (Deficit)
R71. Total Liabilities, Deferred Inflows of Resources, and Net Position (Deficit)
1,292, 627
2,661, 849
$3,954,476
$10,655, 058
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Special District of Encinitas Ranch Golf Authority
Special Districts' Financial Transactions Report
Summary
Reporting Year: 2021
Governmental Funds Internal Service Fund
Enterprise Fund 1
Governmental Revenues
R01.
General
C
R02.
Special Revenue
C
R03.
Debt Service
C
R04.
Capital Projects
C
R05.
Permanent
C
R06.
Transportation
C
R07.
Total Governmental Revenues
$o
C
Internal Service Revenues
ROB.
Total Operating Revenues
$p
C
R09.
Total Non -Operating Revenues
$o
C
R10.
Total Internal Service Revenues
$p
C
Enterprise Revenues
Operating Revenues
R11.
Airport
C
R12.
Electric
C
R13.
Gas
C
R14.
Harbor and Port
C
R15.
Hospital
C
R16.
Sewer
C
R 17.
Solid Waste
C
R18.
Transit
C
R19.
Water
C
R20.
Other Enterprise
6,44o,so7 C
R21.
Conduit
C
R22.
Transportation
C
R23.
Total Operating Revenues
$6,aao,so7 C
Non -Operating Revenues
R24.
Airport
C
R25.
Electric
C
R26.
Gas
C
R27.
Harbor and Port
C
R28.
Hospital
C
R29.
Sewer
C
R30.
Solid Waste
C
R31.
Transit
C
R32.
Water
C
R33.
Other Enterprise
77,410 C
R34.
Conduit
C
R35.
Transportation
C
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R36.
Total Non -Operating Revenues
$77,410 C
R36.5
Total Revenues
$o $o
$6,518,217 C
Governmental Expenditures
R37.
General
C
R38.
Special Revenue
C
R39.
Debt Service
C
R40.
Capital Projects
C
R41.
Permanent
C
R42.
Transportation
C
R43.
Total Governmental Expenditures
$p
C
Internal Service Expenses
R44.
Total Operating Expenses
$o
C
R45.
Total Non -Operating Expenses
$p
C
R46.
Total Internal Service Expenses
$p
C
Enterprise Expenses
Operating Expenses
R47.
Airport
C
R48.
Electric
C
R49.
Gas
C
R50.
Harbor and Port
C
R51.
Hospital
C
R52.
Sewer
C
R53.
Solid Waste
C
R54.
Transit
C
R55.
Water
C
R56.
Other Enterprise
4,63a,a7s C
R57.
Conduit
C
R58.
Transportation
C
R59.
Total Operating Expenses
$4,638,a78 C
Non -Operating Expenses
R60.
Airport
C
R61.
Electric
C
R62.
Gas
C
R63.
Harbor and Port
C
R64.
Hospital
C
R65.
Sewer
C
R65.
Solid Waste
C
R67.
Transit
C
R68.
Water
C
R69.
Other Enterprise
434,493 C
R70.
Conduit
C
R71.
Transportation
C
R72.
Total Non -Operating Expenses
$434,493 C
R72.5
Total Expenditures/Expenses
$o $o
$5,072,971 C
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R73. Transfer In C
R74. Transfer Out C
R75. Change in Fund Balance/Net Position $o $o $1,445,246 C
R76. Fund Balance/Net Position (Deficit), Beginning of Fiscal Year $o $o $2,509,23o C
R77. Adjustments C
R78. Fund Balance/Net Position (Deficit), End of Fiscal Year $o $0 $3,954,476 C
Assets
R79. Total Current Assets
3,152,509
C
R80. Total Noncurrent Assets
6,s67,o46
C
R81. Total Assets
$0 $0 $10,119,555
C
Liabilities
R82. Total Current Liabilities
1,000,s76
C
R83. Total Noncurrent Liabilities
5,699,706
C
R84. Total Liabilities
$o $0 $6,700,582
C
R85. Total Fund Balance/Net Position (Deficit)
$o $0 $3,954,476
C
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Special District of Encinitas Ranch Golf Authority
Special District Financial Transactions Report
Footnotes
Fiscal Year: 2021
FORM DESC
FIELD NAME
FOOTNOTES
OtherEnterpriseFund
(R02)ChargesforServices
(Recreation and Park Enterprise) Operating revenue increased compared to prior year due to an increase in
rounds of golf due in part to a COVID related shut down in Fiscal Year 2020.
OtherEnterpriseFund
(R03)OtherOperatingRevenues
(Recreation and Park Enterprise) Increase in rental income due to rate increase on cell tower lease.
OtherEnterpriseFund
(R05)PersonnelServices
(Recreation and Park Enterprise) Personnel costs increased due to an increase in operations over prior year due
to a COVID related shut down in Fiscal Year 2020.
OtherEnterpriseFund
(R06)ContractualServices
(Recreation and Park Enterprise) Contractual services increased was related to an increase in operations due to
a COVID related shut down in Fiscal Year 2020.
OtherEnterpriseFund
(R07)MaterialsandSupplies
(Recreation and Park Enterprise) Materials and Supplies increased related to an increase in operations over prior
year due to a COVID related shut down in Fiscal Year 2020.
OtherEnterpriseFund
(R37)OtherNonoperatingExpenses
(Recreation and Park Enterprise) Included in this line are amortization expense and special assessment fees for
a specified portion of the Community Facilities (CFD) #1 (Mellow -Roos) bond payments.
ProprietaryFunds
(R01 )Entpr-U n restricted
Cash increased due a 35% increase in rounds of golf over prior year due to a COVID related shut down in Fiscal
Year 2020.
ProprietaryFunds
(R12)Entpr-TotalCurrentAssets
Increase in cash due to a 35% increase in rounds of golf due in part to COVID related shut down in Fiscal Year
2020.
ProprietaryFunds
(R56)Entpr-NetPensionLiability
Encinitas Ranch Golf Course has no pension liability
Total Footnote: 9
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